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    <title>2014 (12) TMI 462 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted a waiver of pre-deposit of the adjudged dues and a stay against recovery during the appeal&#039;s pendency, finding merit in the appellant&#039;s case regarding the admissibility of Cenvat credit amounting to Rs. 51,69,026/- for services availed during the construction of a technology park for renting out. The Tribunal emphasized the importance of establishing the direct relevance of services utilized during the construction phase to successfully claim Cenvat credit, distinguishing the current case from a previous precedent cited by the Revenue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=254118</link>
      <description>The Tribunal granted a waiver of pre-deposit of the adjudged dues and a stay against recovery during the appeal&#039;s pendency, finding merit in the appellant&#039;s case regarding the admissibility of Cenvat credit amounting to Rs. 51,69,026/- for services availed during the construction of a technology park for renting out. The Tribunal emphasized the importance of establishing the direct relevance of services utilized during the construction phase to successfully claim Cenvat credit, distinguishing the current case from a previous precedent cited by the Revenue.</description>
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